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Advising Public Charities on Compliance with the Internal Revenue Code

(500 reviews)

Produced on March 25, 2019

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$ 89 Tax and Non-Profit In Stock
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Course Information

Time 1h 1m
Difficulty Intermediate
Topics covered in this course: Tax Non-Profit

Course Description

The subset of section 501(c)(3) organizations known as public charities is closely regulated by the Internal Revenue Code. From qualifying for public charity status to managing revenue-generating activities without jeopardizing that exemption, the Code governs and informs the decisions of public charities. Other issues that arise for public charities, for which understanding the rules under the Internal Revenue Code is paramount, include lobbying activity and transactions with insiders. These transactions can include compensation for employees, officers, and directors, and every public charity is likely to face these rules at some point. This program will review the relevant provisions of the Code as they apply to public charities.

The course, taught by Anne Gerson, counsel in Venable’s Non-profit practice, will provide an in-depth look at these issues. Attorneys will come away with a practical understanding of how to apply these laws in the day-to-day functions of a public charity.

Learning Objectives:

  1. Review certain provisions of the Internal Revenue Code that apply to public charities and review how to qualify for public charity status
  2. Examine key provisions for compliance with tax laws regarding lobbying activities
  3. Advise clients on best operating practices for revenue generating activities to avoid tax liabilities under the Code

Credit Information

After completing this course, Lawline will report your attendance information to {{ accredMasterState.state.name }}. Please ensure your license number is filled out in your profile to ensure timely reporting. For more information, see our {{ accredMasterState.state.name }} CLE Requirements page . After completing this course, {{ accredMasterState.state.name }} attorneys self-report their attendance and CLE compliance. For more information on how to report your CLE courses, see our {{ accredMasterState.state.name }} CLE Requirements FAQ .


Anne K. Gerson

Venable LLP

Anne Gerson is an experienced attorney dedicated to the representation of tax-exempt organizations. Anne advises clients on the full array of tax, corporate, governance, and strategic issues that arise for tax-exempt organizations, always focused on providing practical and creative solutions. A specialist in tax law, she advises clients on federal tax issues, such as domestic and international grant-making, self-dealing and excess benefit transactions, obtaining and maintaining exempt status, unrelated business income tax, excess business holdings, program-related investments, lobbying and political activity, and IRS audits. Anne also addresses complex corporate governance matters, helping clients develop sustainable procedures for their operations.

She has worked with many organizations undergoing significant corporate restructuring or fundamental changes, such as mergers, joint ventures, and dissolutions.


Timothy K.

Great presentation!

Allan S.

Very well done. Quite informative. Thank You.

Chris K.


Alison C.

Well presented

William H.

A very detailed, informative presentation. Nicely done.

Cynthia R.

Lecturer was clearly sick yet explained things clearly and concisely.

Daniel D.

very informative and well presented

Lawrence M.

Very pleasant articulate well paced informative overview

Venola R.

Very detailed. Especially appreiate the reference to the tax changes for 2017.

Nancy K.

great overview for nonprofit officers and executives

Davina D.


Jean P.

VERY learned presenter. Tax law is a tough area for me but this was quite informative!

Leslie O.

It would have been helpful to have more examples of some of the concepts -- from case law, especially.

Eric F.

really good

Patrick O.

She was very well prepared and this was a through presentation.

John D.

The lecturer was very knowledgeable in the field and provided good information relevant to the topic.

Tonya F.

This program was very informative.

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